The German Ministry of Finance has issued draft guidance on mandatory e-invoicing, which will be required from 1 January 2025. The guidance covers new requirements, special questions, e-invoices and input deductions, storage, and other matters. E-invoices will be mandatory for domestic B2B transactions and must be in a structured electronic format without the need for recipient consent. Transitional provisions allow other invoices until 31 December 2026 for transactions carried out before that date, and until 31 December 2027 for businesses with turnover below EUR 800,000 in the previous year. Recipients must accept compliant e-invoices from 1 January 2025.
Source Orbitax
See also
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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